UK: У статті розглянуто особливості формування та виконання місцевих бюджетів (на прикладі бюджету міста Ірпінь). У розрізі структури доходів проаналізовано складники податкових надходжень за найбільшими податками та неподаткові надходження місцевого бюджету. Досліджено питому вагу міжбюджетних трансфертів у процесі формування доходів місцевих бюджетів. Визначено основні проблеми, що виникають під час формування доходної частини місцевих бюджетів. Проведено аналіз структури і динаміки доходів та видатків місцевого бюджету. Доходи місцевого бюджету міста Ірпінь показали зростаючу динаміку, а видатки мають тенденцію до збільшення. Аналіз структури видатків за функціональною класифікацією показує, що протягом 2016–2019 рр. більшість видатків місцевих бюджетів спрямовувалася саме на соціально-культурну сферу.
EN: The local budgets are an instrument of financial-economic regulation of the development of regions and the State as a whole. Both the efficient formation and administration of local budgets should be based on a combination of financial-economic relationships in the area of revenue generation, implementation of budget expenditures, the inter-budgetary relations and the development together with implementation of the balanced socio-economic policies directed towards ensuring the socio-economic growth of regions. The reform of budget decentralization has provided local governments with broader rights and new sources of financial resources, which has collectively increased the financial viability and autonomy of the regions. In this article article considers the peculiarities of the formation and implementation of local budgets (on the example of the budget of the city of Irpin). The sources of formation are described city budget revenues and directions of their use. In a section of revenue breakdown components of tax revenues on the main taxes and non-tax receipts of the local budget are analyzed. Specific weight of the intergovernmental transfers in the course of formation of income of local budgets is investigated. Analyses directions of use of budgetary resources by local governments. The main problems existing when forming revenues of local budgets are defined. Having analyzed the structure and dynamics of revenues and expenditures of the local budget. The revenues of the local budget of the city of Irpin have shown a growing dynamics, and expenditures tend to increase. The analysis shows that there are tendencies to increase their volume, which is certainly a positive aspect of the activities of local governments and decentralization reform. However, transfers make up an important part of the budget, which is negative, as the city budget is not fully independent. Of course, it is impossible to achieve full financial independence of the region in modern conditions, but it would be expedient to direct the vector of development to achieve financial independence. Analysis of the structure of expenditures by functional classification shows that during 2016-2019 most of the expenditures of local budgets were directed to the socio-cultural sphere. According to the analysis, the city of Irpin has a strong enough financial base to meet the needs of its residents. In addition, the analysis of the use of the city budget shows the diversity of expenditures and the presence of positive experience of community development.
